Marubeni

1. Sustainable forestry policy or commitment for all its operations?

The company has published a sustainable forestry policy which covers all operations.

2. Sustainable forestry policy or commitment applies to all suppliers?

The company has published a sustainable forestry policy which applies to all suppliers.

3. High-level position of responsibility for sustainability?

The company has established a "Sustainability Management Committee", headed by the Chief Sustainable Development Officer (CSDO). However, this person is also a member of the board of directors.

4. One or more members within the board of the company have responsibility for sustainability?

Takayuki Furuya is the Chief Sustainable Development Officer (CSDO) and is also a board member.

5. Reports gender balance of senior management team?

3 - The company reports 3 (1.27%) women in the senior management team.

6. Reports gender balance of board members?

2 - The company reports that there are two women on its board of directors.

7. Member of multiple industry schemes or other external initiatives to reduce negative environmental or social outcomes associated with timber and pulp production?

[Externally verified] The company is only a member of the UNGC.

8. Collaboration with stakeholders to reduce negative environmental or social outcomes associated with timber and pulp production?

The company reports that its subsidiary PT. MHP collaborated with Nippon Paper Industries Co Ltd to improve forest stock per unit area in its concession. The company is also a member of the Japan Foreign Trade Council (JFTC), supports the commitment to a low-carbon society proposed by Keidanren, and takes part in the working groups and public meetings on climate change held by Keidanren and JFTC.

9. Sustainability report published within last two years?

The company's latest sustainability development report was published in 2024.

10. Reports through standardised reporting systems?

The company submitted its CDP climate change, forest and water security questionnaires for 2023.

11. Climate risks assessment available?

The company has published a detailed climate risk assessment including actual and potential impacts of climate change, metrics, targets and processes used to assess or manage climate risks. However, the information is not externally verified.

12. Natural capital assessment available?

The company only mentions importance of natural capital without identifying its own dependencies on it.

13. Lists countries and operations?

The company's forest plantation business is conducted by two consolidated subsidiaries: WA Plantation Resources Pty. Ltd. (WAPRES) in Australia, and PT Musi Hutan Persada (PT-MHP) in Indonesia. It manages one pulp mill in Indonesia at PT. Tanjungenim Lestari Pulp and Paper, and two pulp mills in Japan, Koa Kogyo Co., Ltd. and Fukuyama Paper Co., Ltd., and a paper recycling business at Marubeni Paper Recycle Co., Ltd.

14. Lists countries sourcing from?

15. Total land area managed/controlled for forestry (ha)?

300000 - The company reports that approximately 300,000 ha of the total land area is managed for forestry.

16. Total area of natural forest designated for wood/wood fibre production (ha)?

This indicator is disabled as the company reports that it only has plantation-based operations OR does not produce wood/wood fibre.

17. Total area of forest plantation (ha)?

130000 - The company reports holding approximately 130,000 ha of total forest plantation area.

18. Area of plantation/natural forest within outgrower schemes (ha)?

This indicator is disabled as the company reports that it is not a producer with scheme smallholders/outgrowers.

19. Unplanted area (areas designated for future development as plantation forest) (ha)?

20. Conservation set-aside area, including HCV area (ha)?

3677 - The FSC public summary report of the WA Plantation Resources provides figures for the total conservation area. However, it does not cover all operations.

21. Area of Intact Forest Landscape (ha)?

This indicator is disabled as the company reports that it is not a producer with Intact Forest Landscape (IFL) within its landbank.

22. Number of Forest Management Units (FMUs)?

2 - The company's 2 forest plantations are based across both subsidiaries, WA Plantation Resources Pty. Ltd. (WAPRES) in Australia and PT Musi Hutan Persada in Indonesia.

23. Maps of forest management units (FMUs)?

Maps for the company's subsidiary, PT Musi Hutan Persada, are available on Global Forest Watch, whereas the other subsidiary, WA Plantation Resources Pty. Ltd. (WAPRES), is represented solely through a static map.

24. Forest management plans available for all FMUs?

The company reports a forest management plan for WAPRES only.

25. Monitoring of forest management plan implementation available?

The company reports monitoring of its forest management plan for WAPRES only.

26. Company has provided valid legal documents to Open Timber Portal on use right (at the time of SPOTT assessments)?

This indicator is disabled as the company reports that it does not operate in a country currently covered by Open Timber Portal.

27. Company has provided valid legal documents to Open Timber Portal on forest management (at the time of SPOTT assessments)?

This indicator is disabled as the company reports that it does not operate in a country currently covered by Open Timber Portal.

28. Company has provided valid legal documents to Open Timber Portal on timber harvesting (at the time of SPOTT assessments)?

This indicator is disabled as the company reports that it does not operate in a country currently covered by Open Timber Portal.

29. Maps of all third-party supplying FMUs?

30. Number of company owned sawmills?

This indicator is disabled as the company reports that it does not own any sawmills.

31. Names and locations of company owned sawmills?

This indicator is disabled as the company reports that it does not own any sawmills.

32. Number of company-owned pulp and paper mills?

3 - The company has one mill in Indonesia and two mills in Japan.

33. Names and locations of company-owned pulp and paper mills?

The company provides the names and locations of all its pulp and paper production units.

34. Reports total volumes (or percentages) sourced by company-owned sawmills that come from company's own operations and third-parties?

This indicator is disabled as the company reports that it does not own any sawmills.

35. Reports total volumes (or percentages) sourced by company-owned pulp and paper mills that come from company's own operations and third-parties?

36. Number of third party supplying mills?

37. Names and locations of all third party supplying mills?

38. Reports total volume (or percentages) sourced from third-party supplying mills that come from the supplying mills' own operations and third parties?

39. Procedures to trace raw materials to country of harvest?

The company makes this commitment through the FSC Chain of Custody Certification Standard (FSC-STD-40-004 V3-1) and the PEFC International Chain of Custody Standard (PEFC ST 2002:2020). As the requirements of these certifications do not fully meet the SPOTT indicator criteria partial points have been awarded on the basis of the company's FSC/PEFC CoC certification.

40. Percentage of supply traceable to country of harvest?

41. Procedures to trace raw materials to FMU level?

The company makes this commitment through the FSC Chain of Custody Certification Standard (FSC-STD-40-004 V3-1) and the PEFC International Chain of Custody Standard (PEFC ST 2002:2020). As the requirements of these certifications do not fully meet the SPOTT indicator criteria partial points have been awarded on the basis of the company's FSC/PEFC CoC certification.

42. Percentage of supply traceable to FMU level?

43. Time-bound plan for achieving 100% third-party legality verification of FMUs or achieved?

The company reports that wood harvested from the plantations of WAPRES has obtained Forest Management Certification and Chain of Custody certification from the Forest Stewardship Council (FSC), and the other subsidiary, PT Musi Hutan Persada, is supplied by 100% certified wood and has obtained Forest Management certification from the Indonesian Forestry Certification Cooperation.

44. Percentage area (ha) verified as being in legal compliance by a third party?

100% - The company reports that wood harvested from the plantations of PT Musi Hutan Persada is supplied as 100% certified wood. WAPRES is fully FSC-certified in Australia and PT Musi Hutan Persada is fully IFCC (PEFC) certified in Indonesia.

45. Time-bound plan to source only wood/wood fibre that is in legal compliance verified by a third party?

46. Percentage of all wood/wood fibre supply traded/processed verified as being in legal compliance by a third party?

47. Percentage area (ha) FSC FM certified?

The company's subsidiary WAPRES has 8,140 ha of total FSC-certified area. The company reports that it has approximately 300,000 ha of the total landbank. However, an FSC FM-certified landbank can not be calculated as the exact figure for the company's total landbank is unclear.

48. Time-bound plan for achieving 100% FSC FM certification of FMUs within 10 years?

49. Percentage of wood/wood fibre supply (tonnes) from all suppliers that comes from FSC FM certified areas?

50. Commitment to source only wood/wood fibre that meets FSC Controlled Wood and/or PEFC Controlled Sources requirements?

51. Percentage area (ha) PEFC certified (excluding FSC certified area)?

The company's subsidiary Pt. Musi Hutan Persada has 271.799,27 ha of total PEFC-certified area. The company reports that it has approximately 300,000 ha of the total landbank. However, a PEFC FM-certified landbank can not be calculated as the exact figure for the company's total landbank is unclear.

52. Commitment to zero conversion of natural ecosystems?

53. Commitment to zero conversion of natural ecosystems applies to all suppliers?

54. Commitment to zero deforestation?

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004 V2-0). Full points have therefore been awarded on the basis of the company's FSC certification.

55. Commitment to zero deforestation applies to all suppliers?

56. Criteria and cut-off date for defining deforestation and/or ecosystem conversion?

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004 V3-0). As the policy requirements do not fully meet the SPOTT indicator criteria partial points have been awarded on the basis of the company's partial FSC FM or CoC certification.

57. Criteria and cut-off date for defining deforestation in supplier operations?

58. Evidence of monitoring deforestation and/or ecosystem conversion?

One of the company's subsidiaries WAPRES has released a monitoring report which shows areas affected by natural hazards or any conversion from the year 2017 to 2022. However, no information is available for PT. Musi Hutan Persada.

59. Evidence of monitoring deforestation and/or ecosystem conversion in supplier operations?

60. Amount of deforestation and/or ecosystem conversion recorded in own operations since cut-off date?

61. Amount of deforestation and/or ecosystem conversion recorded in supplier operations since cut-off date?

62. Commitment to restoration of deforestation/conversion in own operations since cut-off date?

63. Commitment to restoration of deforestation/conversion in supplier operations since cut-off date?

64. Implementing a landscape or jurisdictional level approach?

[Externally verified] Points for external verification have been awarded on the basis of the company making this commitment through the FSC Principles and Criteria (FSC-STD-01-001 V5-2 EN) and the PEFC International Standard (PEFC ST 1003:2018). As the requirements of these certifications do not fully meet the SPOTT indicator criteria partial points have therefore been awarded on the basis of the company's FSC/PEFC certified landbank.

65. Biodiversity policy?

The company commits to protecting HCV forests from the viewpoint of biodiversity conservation. However, no time-bound target could be found.

66. Biodiversity policy applies to all suppliers?

67. Identified species of conservation concern, referencing international or national system of species classification?

[Externally verified] Limited, externally verified points have been awarded on the basis of the company's FSC FM (FSC-STD-01-001 V5-2) and PEFC FM (PEFC ST 1003:2018) certifications as the requirements do not fully meet the SPOTT indicator criteria.

68. Examples of species and/or habitat conservation management?

Comprehensive, externally verified points have been awarded on the basis of the company's FSC FM (FSC-STD-01-001 V5-2) and PEFC FM (PEFC ST 1003:2018) certifications as the requirements fully meet the SPOTT indicator criteria.

69. Commitment to no hunting or only sustainable hunting of species?

70. Commitment to no hunting or only sustainable hunting of species applies to all suppliers?

71. Commitment to protect forest areas from illegal activities?

One of the company's subsidiaries commits to protecting forest areas from illegal harvesting. However, it does not cover the company's whole operations.

72. Commitment to protect forest areas from illegal activities applies to all suppliers?

73. Evidence of protecting forest areas from illegal activities?

Comprehensive, externally verified points have been awarded on the basis of the company's FSC FM (FSC-STD-01-001 V5-2) and PEFC FM (PEFC ST 1003:2018) certifications as the requirements fully meet the SPOTT indicator criteria.

74. Commitment to no use of genetically modified organisms?

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004 V3-0). Full points have therefore been awarded on the basis of the company's FSC certification.

75. Commitment to no use of genetically modified organisms applies to all suppliers?

76. Commitment to conduct High Conservation Value (HCV) assessments?

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004 V3-0). Full points have therefore been awarded on the basis of the company's FSC certification.

77. Commitment to conduct High Conservation Value (HCV) assessments applies to all suppliers?

78. High Conservation Value (HCV) assessments available?

The company has reported the HCV assessment in the FSC public summary for one of its subsidiaries. However, it does not cover the company's whole operations.

79. High Conservation Value (HCV) management and monitoring plans available?

The company reports High Conservation Value (HCV) management and monitoring plans for WAPRES only.

80. Commitment to the High Carbon Stock (HCS) Approach?

81. Commitment to the High Carbon Stock (HCS) Approach applies to all suppliers?

82. High Carbon Stock (HCS) assessments available?

This indicator is disabled as the company does not produce wood/wood fibre OR only has natural forest operations OR has not undertaken any new planting since January 2015.

83. Peer review of all High Carbon Stock (HCS) assessments undertaken since April 2015 by the HCSA Quality Assurance Process?

This indicator is disabled as the company does not produce wood/wood fibre OR only has natural forest operations OR has not undertaken any new planting since April 2015 OR if all new planting has been undertaken since November 2017 and has been covered under combined HCV-HCS assessments.

84. Commitment to conduct social and environmental impact assessments (SEIAs)?

The company commits to conduct social and environmental impact assessments.

85. Commitment to conduct social and environmental impact assessments (SEIAs) applies to all suppliers?

86. Social and environmental impact assessments (SEIAs) available, and associated management and monitoring plans?

The company publishes social and environmental impact assessments, along with their associated management and monitoring plans, in the forest management plan of WAPRES.

87. Company has provided valid legal documents to Open Timber Portal on impact assessments (at the time of SPOTT assessments)?

This indicator is disabled as the company reports that it does not operate in a country currently covered by Open Timber Portal.

88. Commitment to no planting on peat of any depth?

The company commits to no planting on peatland.

89. Commitment to no planting on peat of any depth applies to all suppliers?

90. Landbank or planted area on peat (ha)?

91. Implementation of commitment to no planting on peat of any depth?

This indicator is disabled as the company reports that it does not produce wood/wood fibre OR produces wood/wood fibre but states that it has no operations on peatland OR only has natural forest operations.

92. Commitment to best management practices for soils and peat?

The company commits to best management practices for soils only.

93. Commitment to best management practices for soils and peat applies to all suppliers?

94. Evidence of best management practices for soils and peat?

The company reports that it does not have operations on peatland. Comprehensive, externally verified points have been awarded on the basis of the company's PEFC FM certification (PEFC ST 1003:2018) as the requirements fully meet the SPOTT indicator criteria. Additional points have been awarded according to the percent of company landbank certified by PEFC.

95. Commitment to reduced impact logging?

This indicator is disabled as the company reports that it only has plantation-based operations OR does not produce wood/wood fibre.

96. Commitment to reduced impact logging applies to all suppliers?

97. Evidence of implementing reduced impact logging practices?

This indicator is disabled as the company reports that it only has plantation-based operations OR does not produce wood/wood fibre.

98. Commitment to zero burning?

The company commits to zero burning.

99. Commitment to zero burning applies to all suppliers?

100. Evidence of fire monitoring and management?

Comprehensive, externally verified points have been awarded on the basis of the company's PEFC FM certification (PEFC ST 1003:2018) as the requirements fully meet the SPOTT indicator criteria. Additional points have been awarded according to the percent of company landbank certified by PEFC.

101. Details/number of hotspots/fires in company FMUs?

3 - The company recorded 3 fires in one of its FMUs in 2022. However, it does not cover all operations.

102. Details/number of hotspots/fires in suppliers operations?

103. Time-bound commitment to reduce greenhouse gas (GHG) emissions intensity?

The company reports net-zero GHG emissions by 2050, and one-fifth of FY 3/2020 emissions by 2030 over the total scope but the target is not intensity-based, and the company does not specify a reduction mechanism (sequestration or removals) to achieve net-zero or carbon neutrality.

104. GHG emissions intensity?

The company reported GHG emissions for its entire operations as 1,221,946 metric tons of CO2 in 2023. However, the figure provided does not calculate the intensity and is not specific to forestry operations.

105. GHG emissions from land use change in company's own operations (scope 1)?

This indicator is disabled as the company reports that it only has natural-forest based operations OR does not produce wood/wood fibre.

106. GHG emissions from land use change in supplier operations (scope 3)?

107. Progress towards commitment to reduce GHG emissions intensity?

[Externally verified] The company reports a reduction in GHG emissions from 1,239,046 metric tons of CO2e in 2022 to 1,221,946 metric tons of CO2e in 2023. However, the figure provided does not calculate the intensity and is not specific to forestry operations. This information is externally verified by KPMG AZSA Sustainability Co., Ltd.

108. Methodology used to calculate GHG emissions?

The company uses GHG Protocol Guidelines to calculate GHG emissions.

109. Time-bound commitment to improve water use intensity?

The company commits to ensure the effective and efficient use of water. However, this is not a time-bound commitment.

110. Water use intensity?

272325 - The company reports water usage as 272,325 m3 in 2023. However, the figure is not intensity-based and is not specific to forestry operations.

111. Progress towards commitment on water use intensity?

[Externally verified] The company reports a reduction in water usage from 308,498 thousand m3 in 2022 to 272,325 thousand m3 in 2023. However, the figure provided does not calculate the intensity and is not specific to forestry operations. This information is externally verified by KPMG AZSA Sustainability Co., Ltd.

112. Time-bound commitment to improve water quality (BOD or COD)?

113. Progress towards commitment on water quality (BOD or COD)?

114. Treatment of pulp and paper mill effluent?

The company reports that it uses activated sludge tanks to reduce the levels of chemical oxygen demand (COD) and biochemical oxygen demand (BOD) in the wastewater produced at its Koa Kogyo pulp and paper mill.

115. Evidence of sawmill run-off containment and wastewater treatment?

This indicator is disabled as the company reports that it does not own any sawmills OR only trades wood/wood fibre.

116. Proportion of processing facilities with closed-loop water treatment system?

The company reports that Fukuyama Paper uses a closed-loop water treatment system. However, this does not cover all operations.

117. Commitment to protect natural waterways through buffer zones?

118. Implementation of commitment to protect natural waterways through buffer zones?

Comprehensive, externally verified points have been awarded on the basis of the company's FSC FM certification (FSC-STD-01-001 V5-2) as the requirements fully meet the SPOTT indicator criteria. Additional points have been awarded according to the percent of company landbank certified by FSC.

119. Commitment to minimise the use of chemicals, including pesticides and chemical fertilisers?

The company commits to minimise the use of chemical fertilisers and pesticides but the commitment does not cover all operations.

120. Commitment to minimise the use of chemicals, including pesticides and chemical fertilisers, applies to all suppliers?

121. Evidence of eliminating chlorine and chlorine compounds for bleaching?

The company's subsidiary, PT Tanjungenim Lestari Pulp & Paper only focuses on the use of an elemental chlorine-free (ECF) bleaching pulp manufacturing process to minimise environmental impact. However, it does not cover all operations.

122. Commitment to no use of World Health Organisation (WHO) Class 1A and 1B pesticides?

The company commits to not using World Health Organisation (WHO) Class 1A and 1B pesticides.

123. Commitment to no use of World Health Organisation (WHO) Class 1A and 1B pesticides applies to all suppliers?

124. Commitment to no use of chemicals listed under the Stockholm Convention and Rotterdam Convention?

The company commits to not use Stockholm and Rotterdam Convention chemicals.

125. Commitment to no use of chemicals listed under the Stockholm Convention and Rotterdam Convention applies to all suppliers?

126. Chemical usage per ha or list of chemicals used?

The company subsidiary, WAPRES, reports a list of chemicals used through its FSC public summary. However, this does not cover the whole scope of the company's operation.

127. Implementation of commitment to minimise inorganic fertiliser usage?

Comprehensive, externally verified points have been awarded on the basis of the company's FSC FM certification (FSC-STD-01-001 V5-2) as the requirements fully meet the SPOTT indicator criteria. Additional points have been awarded according to the percent of company landbank certified by FSC.

128. Integrated Pest Management (IPM) approach?

Comprehensive, externally verified points have been awarded on the basis of the company's FSC FM certification (FSC-STD-01-001 V5-2) as the requirements fully meet the SPOTT indicator criteria. Additional points have been awarded according to the percent of company landbank certified by FSC.

129. Waste management system in place to avoid negative impacts?

[Externally verified] Limited, externally verified points have been awarded on the basis of the company's FSC FM (FSC-STD-01-001 V5-2) and PEFC FM (PEFC ST 1003:2018) certifications as the requirements do not fully meet the SPOTT indicator criteria.

130. Commitment to human rights?

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004 V3-0). Full points have therefore been awarded on the basis of the company's FSC certification. The company also commits to the Universal Declaration of Human Rights in its own reporting.

131. Commitment to human rights applies to all suppliers?

The company commits all suppliers to the Universal Declaration of Human Rights.

132. Progress on human rights commitment ?

The company reports conducting human rights due diligence throughout its operations and supply chain to identify and address human rights issues. Additionally, it has established a "Human Rights and Discrimination Issues Committee" and provides human rights training as part of its efforts to mitigate human rights concerns.

133. Commitment to respect Indigenous Peoples' and local communities' rights?

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004 V3-0). Full points have therefore been awarded on the basis of the company's FSC certification. The company also commits to respect Indigenous Peoples' and local communities' rights in its own reporting. However, it does not refer to the UN Declaration on the Rights of Indigenous Peoples or the ILO Indigenous and Tribal Peoples Convention (no. 169).

134. Commitment to Indigenous Peoples' and local communities' rights applies to all suppliers?

The company commits all suppliers to respect Indigenous Peoples' and local communities' rights. However, it does not refer to the UN Declaration on the Rights of Indigenous Peoples or the ILO Indigenous and Tribal Peoples Convention (no. 169).

135. Commitment to respect legal and customary land tenure rights?

The company commits to respecting legal and customary land tenure rights, but this commitment applies to Free, Prior and Informed Consent (FPIC) only.

136. Commitment to legal and customary land rights applies to all suppliers?

137. Commitment to free, prior and informed consent (FPIC)?

The company commits to Free, Prior and Informed Consent (FPIC).

138. Commitment to free, prior and informed consent (FPIC) applies to all suppliers?

139. Details of free, prior and informed consent (FPIC) process available?

140. Examples of local stakeholder engagement to prevent conflicts?

[Externally verified] Limited, externally verified points have been awarded on the basis of the company's FSC FM certification (FSC-STD-01-001 V5-2) as the requirements do not fully meet the SPOTT indicator criteria.

141. Details of process for addressing land conflicts available?

142. Supports the inclusion of women across forestry operations, including addressing barriers faced?

[Externally verified] The company's subsidiary, WAPRES, has signed the diversity charter of the Australian Forest Products Association, an industry association. However, these commitments do not apply to the entirety of the group's forestry operations.

143. Company has provided valid legal documents to Open Timber Portal on population rights (at the time of SPOTT assessments)?

This indicator is disabled as the company reports that it does not operate in a country currently covered by Open Timber Portal.

144. Commitment to enable sustainable use of non-timber forest products (NTFPs) by local communities?

This indicator is disabled as the company reports that it only has plantation-based operations OR does not produce wood/wood fibre.

145. Commitment to provide essential community services and facilities ?

The company commits to providing vital community services and facilities such as employment opportunities, education, and community support.

146. Progress on commitment to provide essential community services and facilities?

Comprehensive, externally verified points have been awarded on the basis of the company's FSC FM certification (FSC-STD-01-001 V5-2) as the requirements fully meet the SPOTT indicator criteria. Additional points have been awarded according to the percent of company landbank certified by FSC.

147. Commitment to provide business/work opportunities for local communities?

The company commits to providing work opportunities for local communities.

148. Company has provided valid legal documents to Open Timber Portal on labour regulations (at the time of SPOTT assessments)?

This indicator is disabled as the company reports that it does not operate in a country currently covered by Open Timber Portal.

149. Commitment to Fundamental ILO Conventions or Free and Fair Labour Principles?

The company makes this commitment through the FSC Policy for Association (FSC-POL-01-004 V3-0). Full points have therefore been awarded on the basis of the company's FSC certification. The company also commits to the ILO's Declaration on Fundamental Principles and Rights at Work in its own reporting.

150. Commitment to Fundamental ILO Conventions or Free and Fair Labour Principles applies to all suppliers?

The company's commitment to the ILO's Declaration on Fundamental Principles and Rights at Work applies to suppliers.

151. Progress on commitment to respect all workers' rights?

Comprehensive, externally verified points have been awarded on the basis of the company's FSC FM (FSC-STD-01-001 V5-2) and PEFC FM (PEFC ST 1003:2018) certifications as the requirements fully meet the SPOTT indicator criteria. Additional points have been awarded according to the percent of company landbank certified by either FSC or PEFC, whichever is highest.

152. Commitment to eliminate gender related discrimination with regards to employment?

The company commits to prevent employment and/or occupation-related discrimination based on gender.

153. Commitment to eliminate gender related discrimination with regards to employment applies to all suppliers?

154. Progress on commitment to eliminate gender related discrimination with regards to employment?

The company reports progress in promoting opportunities for women in managerial positions, including implementing an innovation program to support women in middle management advancement and measures to support maternity. Additionally, the company provides training to executives and managers on discrimination prevention. However, this information is not externally verified.

155. Percentage or number of temporary employees?

156. Reports gender balance of employees?

1225 (28.2%) - The company reports 1,225 (28.20%) women employees in 2023.

157. Commitment to pay a living wage?

The company only reports that it provides living wages to the employees. However, no commitment could be found.

158. Commitment to pay a living wage applies to all suplliers?

The company commits all suppliers to paying at least minimum wage to all workers.

159. Progress on commitment to pay a living wage?

160. Reporting of salary by gender?

161. Commitment to address occupational health and safety?

The company makes this commitment through the FSC Chain of Custody Certification Standard (FSC-STD-40-004 V3-1) and the PEFC International Chain of Custody Standard (PEFC ST 2002:2020). As the requirements of these certifications do not fully meet the SPOTT indicator criteria partial points have been awarded on the basis of the company's FSC/PEFC CoC certification. The company also commits to addressing occupational health and safety in its own reporting. However, it does not specifically mention adherence to the ILO Code of Practice on Safety and Health in Forestry Work.

162. Commitment to address occupational health and safety applies to all suppliers?

The company commits all suppliers to addressing occupational health and safety. However, it does not specifically mention adherence to the ILO Code of Practice on Safety and Health in Forestry Work.

163. Provision of personal protective equipment and related training?

Comprehensive, externally verified points have been awarded on the basis of the company's PEFC FM certification (PEFC ST 1003:2018) as the requirements fully meet the SPOTT indicator criteria. Additional points have been awarded according to the percent of company landbank certified by PEFC.

164. Time lost due to work-based injuries?

0 - The company reported a lost-time injury frequency rate of 0 in 2023.

165. Number of fatalities as a result of work-based accidents?

1 - The company reports that there was one fatal occupational accident in 2023.

166. Commitment to support smallholders?

This indicator is disabled as the company reports that it does not have smallholder suppliers.

167. Programme to support outgrower scheme and/or independent smallholders?

This indicator is disabled as the company does not source from smallholder suppliers.

168. Number or percentage of outgrower scheme and/or independent smallholders involved in programme?

This indicator is disabled as the company does not source from smallholder suppliers.

169. Process used to prioritise, assess and/or engage non-smallholder suppliers on compliance with company's policy and/or legal requirements?

The company reports its procedure for managing non-compliance within its "Basic Supply Chain Sustainability Policy", which encompasses labour standards applicable to all of its suppliers.

170. Number or percentage of non-smallholder suppliers assessed and/or engaged on compliance with company's policy and/or legal requirements?

100% - The company reports that as of March 31st, 2023, there were no business partners found to be non-compliant with its supply chain labour standards. However, the information is not externally verified.

171. Suspension or exclusion criteria for suppliers?

The company makes this commitment through the FSC Chain of Custody Certification Standard (FSC-STD-40-004 V3-1). Partial points have been awarded as the requirements do not full meet the SPOTT scoring criteria. The company also reports criteria for considering the exclusion of a supplier in relation to non-compliance with the labour standards. However, it does not specify any timeframes for initiating corrective actions.

172. Timebound action plans (including Key Performance Indicators) for suppliers to be in compliance with timber and pulp sourcing commitments?

173. Proportion of supply from suppliers that is verified as deforestation and/or conversion-free (DCF)?

174. Commitment to ethical conduct and prohibition of corruption?

The company commits to ethical conduct and the prohibition of corruption.

175. Commitment to ethical conduct and prohibition of corruption applies to all suppliers?

The company commits all suppliers to ethical conduct and prohibition of corruption.

176. Progress on commitment to ethical conduct and prohibition of corruption?

177. Company has provided valid legal documents to Open Timber Portal on legal registration (at the time of SPOTT assessments)?

This indicator is disabled as the company reports that it does not operate in a country currently covered by Open Timber Portal.

178. Disclosure of the company's management approach to tax and payments to governments?

The company reports its approach for tax payments to governments in the form of a tax policy.

179. Company has provided valid legal documents to Open Timber Portal on taxes, fees and royalties (at the time of SPOTT assessments)?

This indicator is disabled as the company reports that it does not operate in a country currently covered by Open Timber Portal.

180. Whistleblowing procedure?

The company reports its whistleblowing procedure, ensuring the protection of whistleblowers.

181. Own grievance or complaints system open to all stakeholders?

The company reports it has established a complaints system through a compliance access point, but it is uncertain whether external stakeholders have access to it.

182. Details of complaints and grievances disclosed?